Civic Finance

Budgets, levies, debt, fund balance and fiscal-stress data for local governments and school districts, straight from state filings.

Rochester › Towns › Overlapping entities

Town of Barre

Town · Orleans County · Rochester · OSC municipal code 340305200000

Population 1,797 (Census estimate 2025; 2020 base 1,830) popest-2025 ⓘ · Meeting coverage: documents

Flags

Recurring deficits our calculation

General fund spending (incl. transfers out) exceeded revenues (incl. transfers in) in 2024, 2025, and operating funds overall spent more than they took in in 2023, 2025 (last 3 AFR years). Planned use of fund balance can cause this; check the adopted budgets.

Source: afr-2024 ⓘ · afr-2025 ⓘ

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 50.3% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Levy above tax cap

OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2026 (by $31,832, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Rochester towns

IndicatorTown of BarrePeer medianPercentilePeersBasis
Operating spending per capita$1,339$84184th100AFR 2025, operating funds (our calc)
Property tax per capita$696$40291st100AFR 2025 real property taxes (our calc)
Debt per capita$1,907$50583rd87AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending7.4%5.1%70th100AFR 2025 (our calc)
State aid % of operating revenue13.8%11.5%67th100AFR 2025 (our calc)
Sales tax % of operating revenue2.6%13.4%21st100AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)50.3%52.1%47th98OSC FSMS FY2025
Operating spending growth over 5 AFR years-4.3%29.3%5th99AFR 2021–2025 (our calc)
Levy growth12.8%16.8%38th992021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)6.73.376th97OSC FSMS FY2025

Percentile = share of same-class peers in the region with a lower value. A high or low percentile is context, not a judgment. Sales tax for towns and villages is county distribution revenue.

Five-year picture

Operating funds: revenue vs. spending RevenueSpending
$0k$675k$1.4M$2.0M$2.7M2019202020212022202320242025Revenue 2019: $2.0MRevenue 2020: $1.9MRevenue 2021: $2.4MRevenue 2022: $2.3MRevenue 2023: $2.2MRevenue 2024: $2.7MRevenue 2025: $2.4MSpending 2019: $2.1MSpending 2020: $1.8MSpending 2021: $2.5MSpending 2022: $2.3MSpending 2023: $2.2MSpending 2024: $2.5MSpending 2025: $2.4M

Our calculation from OSC AFR account data: all funds except custodial (T*), capital projects (H), fixed-asset (K) and long-term debt (W) groups, excluding interfund transfers and debt proceeds.

General fund surplus / deficit General fund result (incl. transfers)
$-52k$-14k$23k$60k$98k2019202020212022202320242025General fund result (incl. transfers) 2019: $-24kGeneral fund result (incl. transfers) 2020: $-13kGeneral fund result (incl. transfers) 2021: $98kGeneral fund result (incl. transfers) 2022: $-52kGeneral fund result (incl. transfers) 2023: $9kGeneral fund result (incl. transfers) 2024: $-24kGeneral fund result (incl. transfers) 2025: $-24k

OSC AFR, fund A, revenues and other sources minus expenditures and other uses (our calculation). Planned use of fund balance appears as a deficit.

Debt Debt outstandingDebt service
$0k$970k$1.9M$2.9M$3.9M2019202020212022202320242025Debt outstanding 2019: $3.2MDebt outstanding 2020: $3.9MDebt outstanding 2021: $3.8MDebt outstanding 2022: $3.7MDebt outstanding 2023: $3.6MDebt outstanding 2024: $3.5MDebt outstanding 2025: $3.4MDebt service 2019: $158kDebt service 2020: $157kDebt service 2021: $453kDebt service 2022: $189kDebt service 2023: $177kDebt service 2024: $178kDebt service 2025: $177k

Year-end debt outstanding (OSC AFR debt detail) and debt service expenditures (OSC AFR).

Property tax levy (OSC tax tables) Total levy
$0k$329k$659k$988k$1.3M202120222023202420252026Total levy 2021: $1.2MTotal levy 2022: $1.2MTotal levy 2023: $1.2MTotal levy 2024: $1.2MTotal levy 2025: $1.2MTotal levy 2026: $1.3M

Levy as reported in OSC's annual tax tables for the year shown.

OSC FSMS fund balance ratio
FY202354.9%FY202452.0%FY202550.3%

Assigned + unassigned general fund balance ÷ gross expenditures, as computed by OSC.

OSC FSMS fiscal stress score (higher = more stress)
FY20193.3 No DesignationFY20203.3 No DesignationFY20213.3 No DesignationFY20223.3 No DesignationFY20236.7 No DesignationFY20246.7 No DesignationFY20256.7 No Designation

OSC's own scores and designations. 'Not filed' rows mean the AFR was not filed in time to be scored.

Annual Financial Report series

YearOperating revenueOperating spendingGF revenue (incl. transfers)GF spending (incl. transfers)Property taxSales taxState aidDebt serviceDebt outstandingSource
2019 (FYE 2019-12-31)$2,030,672$2,094,106$476,417$500,272$1,090,678$64,536$252,642$158,008$3,245,500afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$1,941,079$1,809,187$468,634$481,728$1,113,276$64,536$194,957$156,856$3,880,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$2,377,331$2,514,378$728,752$631,069$1,172,731$64,537$514,669$452,658$3,831,500afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$2,331,168$2,332,428$660,742$712,526$1,205,041$64,534$439,343$189,037$3,729,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$2,237,431$2,239,051$565,049$556,105$1,227,417$64,536$390,410$177,472$3,630,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$2,700,933$2,499,612$752,992$777,022$1,236,553$62,434$504,207$177,809$3,529,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$2,381,727$2,406,032$609,630$633,438$1,250,259$62,434$328,486$176,943$3,427,000afr-2025 ⓘ · debt-2025 ⓘ
OSC snapshot 2026-09-30

Operating and property-tax figures are our sums of OSC account-level data (independent calculation, not OSC's own totals); GF = general fund (A).

Tax cap filings (OSC)

Fiscal yearPrior levyProposed levyLevy limitLimit minus proposedLevy growthOverride planned
2019$1,069,313$1,085,247$1,094,699$9,4521.5%No
2020$1,085,247$1,108,566$1,113,055$4,4892.2%No
2021$1,108,566$1,167,590$1,132,899$-34,6915.3%Yes
2022$1,167,590$1,200,520$1,202,732$2,2122.8%No
2023$1,200,520$1,223,093$1,224,753$1,6601.9%No
2024$1,223,093$1,232,283$1,250,301$18,0180.8%No
2025$1,232,283$1,245,219$1,263,884$18,6651.1%No
2026$1,245,219$1,317,292$1,285,460$-31,8325.8%Yes

Source: taxcap ⓘ, snapshot 10/09/2026. Highlighted rows: proposed levy above the computed limit. Filings are as submitted to OSC before budget adoption; a later fiscal year that has not been filed yet does not appear.

OSC Fiscal Stress Monitoring System

FYStress designationFiscal scoreEnvironmental ratingEnv. scoreSource
2019No Designation3.3No Designation20fsms-muni-2019 ⓘ
2020No Designation3.3No Designation6.7fsms-muni-2020 ⓘ
2021No Designation3.3No Designation10fsms-muni-2021 ⓘ
2022No Designation3.3No Designation13.3fsms-muni-2022 ⓘ
2023No Designation6.7No Designation13.3fsms-muni-2023 ⓘ
2024No Designation6.7No Designation20fsms-muni-2024 ⓘ
2025No Designation6.7No Designation16.7fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 54.9% ($953,669 of $1,737,344) fsms-ind1-muni-2023 ⓘ · FY2024 52% ($1,009,406 of $1,940,196) fsms-ind1-muni-2024 ⓘ · FY2025 50.3% ($903,108 of $1,793,524) fsms-ind1-muni-2025 ⓘ

OSC audits (1)

Source: osc-audits ⓘ. Matched by entity name in the report title.

Profile data as JSON: /api/entity/orleans-county/barre.json